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HMRC internal manual

Orchestra Tax Relief

Orchestra Tax Relief: how to make a claim: further details to be provided

The OPC should supply additional information with its return submission:

  • the venue of each concert for which a claim is being made
  • if an election has previously been made the claim should indicate the date of the election. This will have supplied the venue details so there will be no need to repeat them.
  • if more than one election has been made each should be listed
  • in order to demonstrate that the minimum EEA expenditure condition has been met, final statements of the amounts of:


  • total core expenditure on the concert or series of concerts by the OPC
  • core expenditure on the concert or series of concerts by the OPC that is EEA expenditure


  • the  amount of additional deduction claimed
  • the amount, if any, of loss surrendered for Orchestra Tax Credit (OTC).


This is part of the normal self-assessment process, and although the OPC is required to keep adequate records to support its return, it is not specifically required to provide audited figures.

It will assist the processing of claims if OPC could also include:

  • a breakdown of the separate orchestral trade expenditure.  The level of appropriate detail will depend on the size of the budget.  Generally the headings adopted by the production accountant are adequate.  The Creative Industries Unit can provide further advice if needed
  • an analysis of that expenditure into:

  • development expenditure
  • other non-orchestral related expenditure
  • core expenditure (producing and closing expenditure): EEA
  • core expenditure (producing and closing expenditure): non-EEA
  • performing and exploiting expenditure

    • details of any methods of apportionment and/or assumptions used in producing these figures, and
    • any other information relevant to the claim